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Statutes > South Dakota Laws > Title 10 - TAXATION > Chapter 45 - Retail Sales And Service Tax > Section 10-45-1.2 - Gross receipts not to include refunded sale price of property.

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SOUTH DAKOTA STATUTES AND CODES

Section 10-45-1.2 - Gross receipts not to include refunded sale price of property.

10-45-1.2. Gross receipts not to include refunded sale price of property. For purposes of the tax imposed by this chapter, the sale price of property returned by customers are not gross receipts if the full sale price thereof is refunded either in cash or by credit.

Source: SL 2002, ch 64, § 15.

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